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Name: Law No. RT I, 24.12.2016,1 of 19 December 2016 to Amend the Laws on Income Tax, Social Tax and other Laws.
Country: Estonia
Subject(s): Economic and social policy; Employment policy, promotion of employment and employment services
Type of legislation: Law, Act
Adopted on: 2016-12-19
Entry into force:
ISN: EST-2016-L-105065
Bibliography: legislation on-line legislation on-line Riigi Teataja, Estonia PDF in Estonian PDF in Estonian (consulted on 2017-09-07)
Abstract/Citation: In the Law on Income Tax, repeals sub-paragraphs (2), (3) of paragraph 17 (Interest); makes wording changes in part 4) of sub-paragraph (2) of paragraph 17.1 (Income on financial assets); part 12) of sub-paragraph (3) of paragraph 19 (Pensions, scholarships and grants, benefits, awards, gambling winnings and maintenance support); paragraph 23 (Basic exemption) adding sub-paragraphs (2), (3). Also makes changes in paragraph 23.1 (Increased basic exemption upon provision of maintenance to child). Repeals paragraphs 23.2 (Increased basic exemption in event of pension, 23.3 (Increased basic exemption in event of compensation for accident at work or occupational disease), also sub-para (4) of paragraph 25 (Housing loan interest). Also makes changes, inter alia, in paragraphs 28.2 (Restriction on deductions from taxable income) adding sub-para (1.1), 31 (Non-residentís income not subject to income tax), 40 (Withholding agent for income tax). Makes minor wording changes in paragraphs 41, 42, 44, 46. Supplements the Law on Income Tax, inter alia, with new paragraph 56.4 (Notification of the use of health promotion tax relief).
In the Law on Social Tax, makes wording changes in paragraphs 3 (Amounts on which social tax is not imposed), 7 (Tax rate).
In the Law on Labour Market Services and Benefits, repeals sub-para (2.1) of paragraph 1 (Purpose and scope of application of Act), Chapter 4.1 (Annual Refunds to Low-Paid Employees). Makes changes in paragraph 43.2 (Implementation of Chapter 4.1 of this Act).
Amended text(s):

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